Arrears of income tax or capital gains tax may be given up if they result from the Inland Revenue’s failure to make proper and timely use of information supplied by:

a taxpayer about his or her own income, gains or personal circumstances

an employer, where the information affects a taxpayer’s coding; or

the Department for Work and Pensions, about a taxpayer’s State retirement, disability or widow’s pension.

Tax will normally be given up only where the taxpayer:

could reasonably have believed that his or her tax affairs were in order, and

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